Revenue Recognition, Accounting Enforcement and Error Correction: An Instructional Case Study

Author(s):  
Henning Zülch ◽  
Dominic Detzen
2018 ◽  
Vol 27 (4) ◽  
pp. 207-238
Author(s):  
Sungho Choi ◽  
Haewon Moon ◽  
Kwan Choi
Keyword(s):  

2012 ◽  
Vol 6 (2) ◽  
pp. 447-451 ◽  
Author(s):  
R. T. W. L. Hurkmans ◽  
J. L. Bamber ◽  
J. A. Griggs

Abstract. In deriving elevation change rates (dH/dt) from radar altimetry, the slope-induced error is usually assumed to cancel out in repeat measurements. These measurements, however, represent a location that can be significantly further upslope than assumed, causing an underestimate of the basin-integrated volume change. In a case-study for the fast-flowing part of Jakobshavn Isbræ, we show that a relatively straightforward correction for slope-induced error increases elevation change rates by up to several metres per year and significantly reduces the volume change error with respect to laser altimetry for the area of interest.


Author(s):  
Lex Wedemeijer

Enterprises need data resources that are stable and at the same time flexible to support current and new ways of doing business. However, there is a lack of understanding how flexibility of a Conceptual Schema design is demonstrated in its evolution over time. This case study outlines the evolution of a highly integrated Conceptual Schema in its business environment. A gradual decline in schema quality is observed: size and complexity of the schema increase, understandability and consistency decrease. Contrary to popular belief, it is found that changes arent driven only by accepted causes like new legislation or product innovation. Other change drivers are identified like error correction, changing perceptions of what the information need of the business is and elimination of derived data. The case shows that a real Conceptual Schema is the result of objective design practices as well as the product of negotiation and compromise with the user community.


2017 ◽  
Vol 7 (4) ◽  
pp. 66
Author(s):  
Lei Zhu

This study explores similarities and differences of students’ and teachers’ attitudes toward corrective feedback in ESL teaching in terms of feedback efficacy and participant’s perception of the feedback. Taking an empirical case study approach, the researcher followed closely six English teachers and two classes of English juniors. Questionnaires for both teachers and students and interviews with them respectively are the source of data. The research findings indicate that students are more confident about error correction than teachers. Subsequently, the direct corrective feedback seems to be more effective than indirect ones. And their attitudes about strategies seem to be a more decisive factor that influences the effectiveness of these strategies, because the strategy of negotiation of form, on which the students and the teachers hold the same attitude, enjoys the highest degree of students’ perception.


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